# Partner living apart and tax returns

**URL:** <https://www.protaxcommunity.com/t/partner-living-apart-and-tax-returns/6752>\
**Category:** Tax Topics\
**Created:** [March 19, 2023, 2:13pm UTC](https://www.protaxcommunity.com/t/partner-living-apart-and-tax-returns/6752 "2023-03-19T14:13:44Z")\
**Posts on this page:** 3\
**Page:** 1

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**Author:** ![samnorman22](https://avatars.discourse-cdn.com/v4/letter/s/c57346/32.png) [@samnorman22](https://www.protaxcommunity.com/u/samnorman22)\
**Post date:** [March 19, 2023, 2:13pm UTC](https://www.protaxcommunity.com/t/partner-living-apart-and-tax-returns/6752/1 "2023-03-19T14:13:44Z")

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Hello,

My wife and I were living apart for a lot of 2022, as she moved back to the UK to be closer to family and get some help for her only personal wellbeing. We are now reunited but looking at the entry for my tax return in CA.

My wife has a $0 return, but I did spend $5k plus on childcare, which the CRA has to be claimed by the lower earner… Is that correct, I cannot reclaim any of it? or not?

Thanks SAM

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**Author:** ![Nezzer](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/nezzer/32/3845_2.png) [@Nezzer](https://www.protaxcommunity.com/u/Nezzer)\
**Post date:** [March 25, 2023, 8:02pm UTC](https://www.protaxcommunity.com/t/partner-living-apart-and-tax-returns/6752/2 "2023-03-25T20:02:28Z")

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There are a few situations where the higher income spouse can claim them. Read parts C and D:

> **[Line 21400 – Who can claim child care expenses? - Canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-21400-child-care-expenses/line-21400-who-claim-child-care-expenses.html)**
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> Information to help determine the child care expenses deduction you can claim. Who can claim child care expenses? Note: Line 21400 was line 214 before tax year 2019.

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**Author:** ![David\_R\_Officer](https://avatars.discourse-cdn.com/v4/letter/d/e95f7d/32.png) [@David\_R\_Officer](https://www.protaxcommunity.com/u/David_R_Officer)\
**Post date:** [March 25, 2023, 11:45pm UTC](https://www.protaxcommunity.com/t/partner-living-apart-and-tax-returns/6752/3 "2023-03-25T23:45:47Z")

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> **[Income Tax Folio S1-F3-C1, Child Care Expense Deduction - Canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-1-individuals/folio-3-family-unit-issues/income-tax-folio-s1-f3-c1-child-care-expense-deduction.html#toc6)**
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> This folio chapter provides tax professionals and individuals with a technical overview of the federal income tax rules for claiming a deduction for child care expenses.